Thanks.
They shouldn't, although originally, I did want to make enemy tanks take damage from overheating as well. However, this mechanic was scrapped during development, because even a relatively primitive AI took two days to make and debug, and I didn't want to spend any more time adding a heat management system to the AI.
I'm not sure if it would have made that much of a difference though. For the most part, heat doesn't really do much at the later stages anyway, thanks to the bigger hulls providing better heat dissipation.